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DiNapoli: NYS Common Retirement Fund Rises to Estimated $180.7 Billion
… Fund’s (Fund) value grew to an estimated $180.7 billion in the first quarter ending June 30, 2014, according to New … State Common Retirement Fund is the third largest public pension fund in the United States. The Fund holds and … portfolio of public and private equities, fixed income, real estate and alternative instruments. … The New …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-nys-common-retirement-fund-rises-estimated-1807-billionSustainable Investments and Climate Solutions Program
… human health, nutrition, and quality of life. Economic Development Financial inclusion Expanding access to …
https://www.osc.ny.gov/common-retirement-fund/sustainable-investments-and-climate-solutions-programTown of Orangeville – Town Clerk/Tax Collector (2023M-80)
… to provide the 2019 accounting records for real property taxes. Therefore, we were unable to determine whether …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Swan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… Swan Lake Fire District is a district corporation of the State, distinct and separate from the Towns of Liberty and … year. The Secretary-Treasurer reconciles the bank accounts on a monthly basis. However, when we performed bank … policy. Provide the Board with budget status reports on a monthly basis. Reconcile the District’s accounting …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mDelaware County – Court and Trust Funds (2022-C&T-2)
… through March 24, 2022. Background Pursuant to a court order, certain assets may be provided to the court and then … made pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a … Key Findings The Surrogate’s Court Clerk (Clerk) did not maintain appropriate court and trust fund records. The …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2State Contract and Payment Actions in May
In May the Office of the State Comptroller approved 1326 contracts for state agencies and public authorities valued at $24 billion and approved more than 25 million payments worth nearly $156 billion
https://www.osc.ny.gov/press/releases/2022/06/state-contract-and-payment-actions-mayState Contract and Payment Actions in May
… In May, the Office of the State Comptroller approved 1,325 contracts for state agencies … for charges, and improper payments. More information on these contracts and payments is available at … to errors, improprieties, or lack of documentation. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2021/07/state-contract-and-payment-actions-mayLewis County – Court and Trust Funds (2024-C&T-1)
… filed to ensure payment for contracted services rendered on the property). These actions are recorded in the County … deposited as required by court order. Pursuant to New York State Finance Law, county treasurers are required to submit a report on an annual basis to the State Comptroller accounting for all money, securities and …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1Westchester County – Court and Trust Funds (2024-C&T-3)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022 through … a court order, certain assets may be provided to the court and then delivered to the Commissioner of Finance …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Opinion 98-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BOND AND NOTES -- … to be installed at an intersection of a local road and a State highway located near the firehouse. The system would …
https://www.osc.ny.gov/legal-opinions/opinion-98-7State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … the accounting records, with no oversight. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsState Public Health Emergency Medical Stockpile
… of Health (DOH) and the Office of General Services (OGS) have taken during the procurement process for medical … usability of the equipment purchased and whether DOH and OGS have managed and maintained—in functioning condition—the …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/state-public-health-emergency-medical-stockpileXVI.4.B Tax Revenues – XVI. Financial Reporting
… sales tax revenues are earned by the State at the point of sale, these revenues will be accounted for in the period the sale was made. This will be accomplished by accruing sales …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesPittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)
… if District officials adequately safeguarded PPSI on mobile computing devices (MCDs) and cash collections for … such as passwords or data encryption, if PPSI is allowed on these devices, and did not have an inventory prepared … Adopt formal written policies to protect PPSI on MCDs and ensure that a complete classification and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitiveDiNapoli: Audit Details Double-Dipping by Buffalo City School District Technician
… today for claiming simultaneous work hours at two public school districts, according to an audit and investigation released by State Comptroller Thomas P. DiNapoli. Noe Rodriguez, 38, … District Attorney Frank A. Sedita, III and sentenced today in Erie County Court to five years probation, 100 hours of …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audit-details-double-dipping-buffalo-city-school-district-technicianDiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… City School District technician pleaded guilty today in Erie County Court after admitting he worked for a second … was arrested and pleaded guilty to scheming to defraud in the first degree, an E felony, and paid $18,229 in restitution, according to an agreement with Erie County …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyLowville Academy and Central School District – Financial Condition (2015M-220)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2013 through March 31, 2015. Background The Lowville Academy and Central School District is located in the Towns of Denmark, Greig, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mAccounting for Sales of Real Property Tax Receivables and Future Tobacco Settlement Receipts
Accounting for Sales of Real Property Tax Receivables and Future Tobacco Settlement Receipts
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb48final.pdfState Comptroller DiNapoli Releases Municipal & School Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government and school audits were issued
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… was increased. South Jefferson Central School District – Payroll (Jefferson County) Auditors reviewed salaries and … whether they were accurately paid. Auditors also reviewed payroll change reports for two months during the audit period … salaries and wages reviewed were accurately paid and the payroll increases were calculated correctly and supported by …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0